CENTRAL GOODS AND SERVICES TAX (AMENDMENT) RULES, 2026 – PART I

The Central Government, vide Notification No. 05/2026, dated 26.10.2026, made Central Goods and Service Tax (Amendment) Rules, 2026 to make further amendments in the Rules.   These Rules comes into effect from 01.11.2026.  The following amendments are made in this Notification-

• Insertion of new Rule 14B – Option for suppliers supplying goods through electronic commerce operator who are required to collect tax under Section 52;
• Substitution of Rule 19 – Amendment of Registration;
• Substitution of Rule 20 – Cancellation of registration on request of tax payer;
• Substitution of Rule 21 – Registration to be cancelled in certain cases;
• Substitution of Rule 22 – Cancellation of Registration;
• Insertion of new Rule 23A – Revocation of Cancellation of Registration by the system – to be effective from 01.04.2027;
• Amendment of Rule 36 – Documentary requirements and conditions for claiming input tax credit;
• Amendment of Rule 39 – Procedure for distribution of input tax credit by Input Service Distributor;
• Amendment of Rule 44 – Manner of reversal of credit under Special circumstances;
• Amendment of Rule 54 – Tax invoice in special cases;
• Amendment of Rule 60 -Form and manner of ascertaining inward supplies;
• Amendment of Rule 62 – Form and manner of submission of statement and return;
• Amendment of Rule 63 – Form and manner of submission of return by non resident taxable person;
• Insertion of Rule 83C – Amendment of enrolment- to be effective from 01.11.2026;
• Amendment of Rule 86 – Electronic Credit Ledger;
• Amendment of Rule 86A – conditions for use of amount available in electronic credit ledger - to be effective from 01.04.2027;
• Amendment of Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount;
• Amendment of Rule 90 – Acknowledgement;
• Amendment of Rule 91 – Grant of provisional refund;
• Amendment of Rule 92 – Order sanctioning refund;
• Amendment of Rule 138 – Information to be furnished prior to the commencement of movement of goods and generation of e-way  bill;
• Amendment of Rule 159 – Provisional attachment of property;
• Amendment of Form GST CMP – 02;
• Amendment of Form GST CMP – 04;
• Amendment of Form GST CMP – 08;
• Substitution of GST REG- 01;
• Insertion of new Form GST REG – 05A;
• Substitution of Form GST REG – 14;
• Substitution of Form GST REG – 17, with effect from 01.04.2027;
• Substitution of Form GST REG – 22 – with effect from 01.04.2027;
• Substitution of Form GST REG – 31 with effect from 01.04.2027;
• Substitution of Form GST REG – 33;
• Insertion of new Form GST REG – 34 – with effect from 01.04.2027;
• Insertion of new Form GST REG – 35 – with effect from 01.04.2027;
• Insertion of new Form GST REG – 36 – with effect from 01.04.2027;
• Insertion of new Form GST REG – 37 – with effect from 01.04.2027;
• Insertion of new Form GST REG – 38;
• Substitution of Form GST REG – 01- with effect from 01.12.2026;
• Substitution of Form GST DRC – 01;
• Insertion of new Form GST DRC – 26;
• Insertion of new Form GST DRC – 27- with effect from 01.04.2027;
• Insertion of new Form GST DRC – 28 – with effect from 01.04.2027.

The amendments mostly cover in the following aspects-

1. Registration;
2. Input tax credit;
3. Refund;
4. Amendment in GST forms;
5. Substitution of new forms for existing forms;
6. Insertion of new forms.

In the balance part of this article, we may discuss the amendments in GST Forms

New Forms

The following new Rules are inserted in the amendment Rules-

• GST REG -5A – Intimation of Rejection of application for amendment/Registration under Rule 14B/cancellation;
• GST REG – 34 – Show cause notice for change in effective date of cancellation;
• GST REG – 35 – Reply to the show cFause notice for change in effective date of cancellation;
• GST REG- 36 – Order for dropping the proceedings for change in effective date of registration;
• GST REG – 37 – Order for change in effective date of registration;
• GST REG – 38 – Cancellation of registration;
• GST DRC – 26 – Proceeding under which show cause notice is issued;
• GST DRC – 27 – Application for filing objection against order restricting debit from electronic credit ledger;
• GST DRC – 28 – Order in respect of application filed against restriction of debit from electronic credit ledger.

Substitution of forms

The following forms are substituted by new forms-

• Form GST REG – 01 – Application for registration;
• Form GST REG – 14 – Application for amendment in Registration particulars/Enrolment ass GST Practitioners (for all types of registered persons);
• Form GST REG – 17 – Show cause notice for cancellation of registration;
• Form GST REG – 22 – Order for revocation of cancellation of registration under Rule 23(2); Order for revocation of cancellation of registration under Rule 23A(2);
• Form GST REG – 31 – intimation for suspension of registration and notice for cancellation of registration under Rule 21A(2);
• Form GST REG – 32 -  Application for withdrawal;
• Form GST REG – 33 – Order for withdrawal of option availed under Rule 14A(1) and under Rule 14B (1);
• Form GST RFD – 1- Application for refund = applicable to casual or non taxable person, tax deductor, tax collector, unregistered person and other registered taxable person;
• Form GST DRC – 01 – Proceeding under which show cause notice is issued.

Amendments

Amendments are made in respect of the following forms-

• Amendment of Form GST CMP – 02;
• Amendment of Form GST CMP – 04;
• Amendment of Form GST CMP – 08;